Summary: 1. BEPS: news (00:44) 1.1 Australia’s Diverted Profits Tax (00:58) • For a copy of the consultation paper, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert on the Australian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 1.2 Other Australian BEPS news (15:22) • For a copy of the discussion draft on Action 12, visit www.deloitte.com/ap/dbriefs/bytescentral and the report on corporate tax avoidance, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 CbC Reporting (17:28) 1.4 Hong Kong (19:14) 1.5 LuxLeaks: trial of whistleblowers and journalist (21:01) 1.6 BEPS Actions 8-10: start date (22:40) 1.7 BEPS Action 6: Non-CIV funds (25:42) • For a copy of the public comments on the treaty entitlement of non-CIV funds, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Panama Papers (26:13) 3. Asia Pacific (26:59) • Australia, Bangladesh, China, India, Taiwan 4. Europe (31:55) • European Court of Justice, European General Court, EU, Netherlands, Norway – For a copy of the European Commission’s reasons for its decision regarding Belgium’s excess profits tax regime, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (33:45) • Zambia 6. Americas (34:08) • Argentina, Brazil, Ecuador, Puerto Rico, U.S. – For a copy of our Tax Alert on the Brazilian financial transaction tax, visit www.deloitte.com/ap/dbriefs/bytescentral and for a copy of the 2015 U.S. APA / MAP statistics report, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties and Customs Valuations (36:17) 7.1 Treaties (36:25) • Algeria / Saudi Arabia, Azerbaijan / Malta, Bahrain / Egypt, Bahrain / Morocco, China / Russia, Hong Kong / Latvia, Jersey / UAE, Saudi Arabia / Turkmenistan, Portugal / San Marino 7.2 Alignment of Transfer Pricing and Customs Valuations (36:41) • For a copy of the case study, visit www.deloitte.com/ap/dbriefs/bytescentral
